This study is one of very few studies which had investigated Islamic Bank disclosure by showing Relationship between Sharia Supervisory Board (SSB) and External Auditor (EA) in Islamic Banks. It takes Jordanian Islamic banks as a case study. It found that there are three types of relationship which are: Isolation, A Step by Step Approach, and Duplication of work. There is a need to apply a proposed model which show centralization and standardization of services based on Islamic Rules as approved by SSB. This model will help the EA to review the accounting data and accept the financial statements on the basis of Islamic rules, so that there will be a full commitment to Islamic accounting standards. There are some limits to the practical application as a result of globalization environment. Researchers recommended applying the proposed model after avoiding the limits.